Luker Corporation uses a process costing system. The company had $166,500 of beginning Finished Goods Inventory on October 1. It transferred in $843,000 of units completed during the period. The ending Finished Goods Inventory balance on October 31 was $164,200. The entry to account for the cost of goods sold in October is: Multiple Choice Debit Cost of Goods Sold $843,000; credit Finished Goods Inventory $843,000. Debit Cost of Goods Sold $845,300; credit Work in Process Inventory $845,300. Debit Finished Goods Inventory $843,000; credit Work in Process Inventory $843,000